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DECISION

Amending and supplementing the Finance Minister's Decision no. 09/2006/QD-BTC of February 28, 2006, promulgating Vietnam's List of commodity items and their particularly preferential import tax rates for implementation of the Asean Agreement on common effective preferential tariff (Cept) in the 2006-2013 period

THE MINISTRY OF FINANCE

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;

Pursuant to the National Assembly Standing Committee's Resolution No. 292/NQ-UBTVQH9 of November 8, 1995, on Vietnam's program on import tax reduction for implementation of the ASEAN Agreement on Common Effective Preferential Tariff (CEPT);

Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Government's Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;

Pursuant to the Protocol on the Accession of the Socialist Republic of Vietnam to the Agreement on Common Effective Preferential Tariff (CEPT) for realizing the ASEAN Free Trade Area (AFTA) (below referred to as the CEPT/AFTA Agreement), signed on December 15, 1995, in Bangkok;

At the proposal of the director of the International Cooperation Department,

DECIDES:

Article 1.- To amend the title specified in Article 1 of Decision No. 09/2006/QD-BTC of February 28, 2006, promulgating Vietnam's list of commodity items and their particularly preferential import tax rates for implementation of the ASEAN Agreement on Common Effective Preferential Tariff (CEPT) in the 2006-2013 period and its enclosed list into: "Vietnam's Particularly Preferential Import Tariff for implementation of the ASEAN Agreement on Common Effective Preferential Tax (CEPT)."

Article 2.- To be eligible for Vietnam's particularly preferential import tax rates for implementation of the ASEAN Agreement on Common Effective Preferential Tariff (CEPT) (referred to as CEPT tax rates for short), imported goods must satisfy the following conditions:

a/ Being on Vietnam's Particularly Preferential Import Tariff for implementation of the ASEAN Agreement on Common Effective Preferential Tariff (CEPT), promulgated by the Minister of Finance.

b/ Being imported from ASEAN member countries into Vietnam, including:

- Brunei Darussalam;

- Cambodia;

- Indonesia;

- Laos;

- Malaysia;

- Myanmar;

- The Philippines;

- Singapore;

- Thailand.

c/ To satisfy the ASEAN origin requirements, as evidenced by ASEAN certificates of origin - Form D (referred to as Form-D C/O for short), and granted by the following agencies:

- The Ministry of Foreign Affairs and Foreign Trade, in Brunei Darussalam;

- The Ministry of Trade, in Cambodia;

- The Ministry of Trade, in Indonesia;

- The Ministry of Trade, in Laos;

- The Ministry of Foreign Trade and Industry, in Malaysia;

- The Ministry of Trade, in Myanmar;

- The Ministry of Finance, in the Philippines;

- The Customs Department, in Singapore;

- The Ministry of Trade, in Thailand.

d/ Being transported directly from a country of exportation being an ASEAN member country to Vietnam according to the Trade Ministry's regulations.

Article 3.- This Decision takes effect 15 days after its publication in "CONG BAO" and applies to customs declarations of imported goods registered with customs offices from its effective date.

Article 4.- Ministers, heads of ministerial-level agencies and government-attached agencies, and presidents of provincial/municipal People's Committees shall coordinate with one another in directing the implementation of this Decision.